Abstract
In a practical sense, Information Systems (IS) have contributed to the success of most of the institutions. The importance of information systems stems from being the main factor in facilitating decision-making and any subsequent emerging problems. Therefore, it is important to verify their efficiency and accuracy by complying with quality standards. An organization can use information systems in several areas with various features; each area needs comprehensive auditing. The IS auditor must perform tasks abiding by existing standards and guidelines. The auditing tasks can be challenging without the use of Computer-Assisted Audit Tools (CAATs). IS auditor uses some of these tools during the audit process. However, these tools do not support all existing IS areas and each tool has its limitations. The aim of this paper is to present a comparative study of the existing information systems’ auditing software tools. The results of this study lead to insights into their capabilities and limitations for completing IS auditor’s tasks.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Alcarraz, Gerardo D. and others. 2009. Certified Information Systems Auditor – CISA—Review manual 2009.
Romney, M.B., P.J. Steinbart, and B.E. Cushing. 2000. Accounting information systems, vol. 2. Upper Saddle River, NJ: Prentice Hall.
Coderre, David, and Royal Canadian Mounted Police. 2005. Global technology audit guide: continuous auditing implications for assurance, monitoring, and risk assessment, 1–34. Lake Mary: The Institute of Internal Auditors.
Sun, Chia Ming. 2012. The adaptation and routinization processes of a continuous auditing system implementation..
Braun, Robert L., and Harold E. Davis. 2003. Computer-assisted audit tools and techniques: analysis and perspectives. Managerial Auditing Journal 18 (9): 725–731.
Zhang, Li, Amy R. Pawlicki, Dorothy McQuilken, and William R. Titera. 2012. The AICPA assurance services executive committee emerging assurance technologies task force: the Audit Data Standards (ADS) initiative. Journal of Information Systems: Spring 26(1):199–205.
ACL. 2011. The ACL audit analytic capability model: navigating the journey from basic data analysis to continuous monitoring. A white paper.
Henderson, J.C., and S. Lee. 1992. Managing I/S design teams: a control theories perspective. Management Science 38 (6): 757–777.
Keil, M., A. Rai, and S. Liu. 2012. How user risk and requirements risk moderate the effects of formal and informal control on the process performance of IT projects. European Journal of Information Systems 22 (6): 650–672.
Lu, Y., C. Xiang, B. Wang, and X. Wang. 2011. What affects information systems development team performance? An exploratory study from the perspective of combined socio-technical theory and coordination theory. Computers in Human Behavior 27 (2): 811–822.
Vasarhelyi, M.A., M. Alles, S. Kuenkaikaew, and J. Littley. 2012. The acceptance and adoption of continuous auditing by internal auditors: a micro analysis. International Journal of Accounting Information Systems 13:267–281.
Gonzalez, G.C., P. N. Sharma, and D.F. Galletta. 2012. The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems 13(3):248–262.
Masli, A., Peters, G. F., Richardson, V. J., & Sanchez. Examining the potential benefits of internal control monitoring technology. The Accounting Review, J. M. (2010). Vol. 85, No.3, pp. 1001-1034.
Janvrin, D., J. Bierstaker, and D.J. Lowe. 2008. An examination of audit information technology use and perceived importance. Accounting Horizons 22(1):1–21.
Rezaee, Z., A. Sharbatoghlie, R. Elam, and P.L. McMickle. 2002. Continuous auditing: building automated auditing capability. Auditing: A Journal of Practice & Theory 21(1):147–163.
Mahzan, N., and F. Verankutty. 2011. IT auditing activities of public sector auditors in Malaysia. African Journal of Business Management 5 (5): 1551–1563.
Ramamoorthi. S., M.L. Windermere. 2004. The pervasive impact of information technology on internal auditing, Ch. 9. Lake Mary: Institute of Internal Auditors Inc.
Shukarova Savovska, K., and B.A. Sirois. 2018. Audit data analytics: opportunities and tips (English). Centre for financial reporting reform (CFRR). Washington, D.C.: World Bank Group.
Mahzan, N., and A. Lymer. 2014. Examining the adoption of computer-assisted audit tools and techniques: cases of generalized audit software use by internal auditors. Managerial Auditing Journal 29(4):327–349.
Bierstaker, J., D. Janvrin, and D.J. Lowe. 2014. What factors influence auditors’ use of computer-assisted audit techniques? Advances in Accounting 30(1):67–74.
Al-hiyari, A. and E. Hattab. 2019. Factors that influence the use of computer assisted audit techniques (CAATs) by Internal Auditors in Jordan. ISSN: 1096-3685.
Calder, A. 2018. EU GDPR: a pocket guide. Cambridgeshire: IT Governance Publishing Ltd.
Tzolov, T. 2018. One model for implementation GDPR based on ISO standards. In 2018 International Conference on Information Technologies (InfoTech), 1–3. IEEE.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Appendix
Appendix
See Table 4.
Rights and permissions
Copyright information
© 2020 Springer Nature Singapore Pte Ltd.
About this paper
Cite this paper
Kamal, S., Helal, I.M.A., Mazen, S.A., Elhennawy, S. (2020). Computer-Assisted Audit Tools for IS Auditing. In: Ghalwash, A., El Khameesy, N., Magdi, D., Joshi, A. (eds) Internet of Things—Applications and Future. Lecture Notes in Networks and Systems, vol 114. Springer, Singapore. https://doi.org/10.1007/978-981-15-3075-3_10
Download citation
DOI: https://doi.org/10.1007/978-981-15-3075-3_10
Published:
Publisher Name: Springer, Singapore
Print ISBN: 978-981-15-3074-6
Online ISBN: 978-981-15-3075-3
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)